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2013 (10) TMI 889 - CESTAT MUMBAIRemission of duty - rejecting the remission application - Principles of Natural Justice - Appeal Against Rejection of Remission Application – Rule 21 of the CE Rules – Held that:- The order is only an intimation to the appellant on behalf of the Commissioner that their claim of remission of duty has been rejected that you have not taken proper care for fire accident but no opportunity of hearing was given to the appellant - the order is in gross violation of principles of natural justice - Same is set aside and matter is remanded to the ld. Commissioner for fresh consideration of the issue with a direction to decide the issue afresh after giving a reasonable opportunity to the appellant to present their case – Decided in favour of Assessee.
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